(2) In subsection (7)(a) (which, among other things, provides an exemption in relation to transfers in pursuance of a scheme made under section 9(6) in compliance with a direction of the Secretary of State under section 10)-

(a) after "or to a transfer made in pursuance of" there shall be inserted ", or otherwise in connection with,";

(b) after "section 9(6) of this Act" there shall be inserted "(i)"; and

(c) after "under section 10 of this Act; or" there shall be inserted-

"(ii) in preparation for, or in pursuance of, a PPP agreement, within the meaning of Chapter VII of Part IV of the Greater London Authority Act 1999, or a contract falling within paragraph 6(2) of Schedule 31 to that Act; or".

(3) After subsection (7) there shall be inserted-

"(7A) Any reference in subsection (7)(a) above to a transfer includes-

(a) a reference to an agreement for a lease or underlease; and

(b) a reference to the grant of a lease or underlease."

Taxation.

407. - (1) The following bodies, namely-

(a) Transport for London,

(b) the Metropolitan Police Authority, and

(c) the London Fire and Emergency Planning Authority,

shall each be treated as a local authority for the purposes of the enactments mentioned in subsection (2) below.

(2) The enactments are-

(a) section 519 of the Income and Corporation Taxes Act 1988 (exemption of local authorities from income and corporation taxes); and

(b) section 271 of the Taxation of Chargeable Gains Act 1992 (exemption of local authorities from capital gains tax).

(3) In sections 170 to 181 of the Taxation of Chargeable Gains Act 1992 (groups of companies) references to a company do not apply to Transport for London.

(4) Schedule 31 to this Act (which makes further provision about taxation) shall have effect.

Regulations and orders.

408. - (1) Except to the extent that this Act makes provision to the contrary, any power conferred by this Act to make regulations or an order includes power-

(a) to make different provision for different cases; and

(b) to make incidental, consequential, supplemental or transitional provision and savings.

(2) Any power conferred on a Minister of the Crown by this Act to make regulations or an order shall be exercisable by statutory instrument.

(3) A statutory instrument containing (whether alone or with other provisions) an order under-

(a) section 21(1)(b) above,

(b) section 31 above,

(c) section 321(1) above, or

(d) section 397(1) above,

shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

(4) Subsection (3) above shall not have effect in relation to a statutory instrument containing an order under section 321(1) or 397(1) above making-

(a) amendments or repeals in an enactment contained in a local and personal or private Act,

(b) amendments or revocations in subordinate legislation which was not subject to affirmative parliamentary procedure, or

(c) provision of any description by virtue of section 397(2) or subsection (1) above in connection with any such amendments, repeals or revocations,

if it would not have effect in relation to that instrument apart from those amendments, repeals or revocations or that provision.

(5) A statutory instrument containing regulations under-

(a) paragraph 16(2) of Schedule 22 to this Act, or

(b) paragraph 4 or 22(2) of Schedule 23 to this Act,

shall not be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

(6) A statutory instrument-

(a) which contains (whether alone or with other provisions)-

(i) regulations under any provision of this Act specified in subsection (7) below, or

(ii) an order under any provision of this Act specified in subsection (8) below, and

(b) which is not subject to any requirement that a draft of the instrument be laid before, and approved by a resolution of, each House of Parliament,

shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(7) The provisions mentioned in subsection (6)(a)(i) above are-

any provision contained in Chapters I to IV or VI of Part III of this Act;

any provision of Part VIII of this Act;

section 389(2);

paragraph 9 of Schedule 17;

Schedule 22, other than provisions specified in subsection (5) above;

Schedule 23, other than provisions specified in subsection (5) above.

(8) The provisions mentioned in subsection (6)(a)(ii) above are-

section 3(1) or (4);

section 25;

section 63;

section 157;

section 158(4);

section 163;

section 206;

section 232(4);

section 321(1);

section 388(3);

section 397;

section 398;

section 399;

section 402;

section 403;

paragraph 7(3) of Schedule 12;

paragraph 1 of Schedule 27.

(9) For the purposes of this section, the subordinate legislation which is "subject to affirmative parliamentary procedure" is any subordinate legislation contained in an instrument which was subject-

(a) to a requirement that a draft of the instrument be laid before, and approved by a resolution of, each House of Parliament, or

(b) to a requirement that a draft of the instrument be laid before, and approved by a resolution of, the House of Commons,

or which was not subject to such a requirement by reason only that it re-enacted subordinate legislation (with or without modification).